信息披露对捐赠者承诺的影响:以Waqf机构为例

IF 16.4 1区化学 Q1 CHEMISTRY, MULTIDISCIPLINARY

Accounts of Chemical Research Pub Date : 2023-06-30 DOI:10.21315/aamj2023.28.1.1

Mohamad Isa Abd Jalil, Sofri Yahya, Anwar Allah Pitchay

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引用次数: 1

摘要

这是早期研究的延伸，该研究考察了与宗教基金机构有关的捐赠者承诺信息披露之间的关系。数据是从马来西亚558名重复向宗教基金捐款的个人样本中获得的。使用SmartPLS的偏最小二乘结构方程建模（PLS-SEM）测试用于数据分析。研究结果表明，未来的信息披露和waqif（提供waqf的人）显著影响了后者的承诺。此外，宗教基金会（英语：waqf）在未来的信息披露和对宗教基金会承诺的治理信息披露之间发挥着中介作用。这一理论贡献也具有实际意义，因为它表明宗教基金会或信托基金会向捐助者披露其报告，以确保可持续的收集。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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The Effect of Information Disclosure on Donor Commitment: The Case of Waqf Institution

This is an extension of an earlier study that examined the relationship between information disclosure on donor commitment related to waqf institution. Data was obtained from a sample of 558 individuals in Malaysia who are a repeating cash donor to waqf. Partial least squares-structural equation modelling (PLS-SEM) test using SmartPLS was used for data analysis. The findings indicated that future information disclosure and waqif (the person who gives waqf) significantly influenced the latter’s commitment. Additionally, the waqf, or trust in English, plays a role as a mediator between future information disclosure and governance information disclosure to the waqif’s commitment. This theoretical contribution has a practical implication as well in that, it indicates to the waqf or trust to disclose their report to donors to ensure sustainable collection.

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来源期刊

Accounts of Chemical Research 化学-化学综合

CiteScore

31.40

自引率

1.10%

发文量

312

审稿时长

2 months

期刊介绍： Accounts of Chemical Research presents short, concise and critical articles offering easy-to-read overviews of basic research and applications in all areas of chemistry and biochemistry. These short reviews focus on research from the author’s own laboratory and are designed to teach the reader about a research project. In addition, Accounts of Chemical Research publishes commentaries that give an informed opinion on a current research problem. Special Issues online are devoted to a single topic of unusual activity and significance. Accounts of Chemical Research replaces the traditional article abstract with an article "Conspectus." These entries synopsize the research affording the reader a closer look at the content and significance of an article. Through this provision of a more detailed description of the article contents, the Conspectus enhances the article's discoverability by search engines and the exposure for the research.